<< 89%...marked the one about energy wrong in the 4th grade level...ha...woo >>
Yeah, I don't know what is up with that question! There are many possible answers to that!
For example, they both contain gravitational potential energy, which may be attributed to the Earth, but not necessarily --still that choice is not incorrect.
They both depend upon the Sun's light for formation. Without sun the plant would never grow, and without plants coal would never form.
The plant depends indirectly on heat from the Earth to sustain pathways for the food and nutrients in the rich soil environment. The heat is also a necessary component in forming the coal, along with pressure and dead plants.
Plants depend upon carbon dioxide to bind to Ribulose Bisphosphate Carboxylase in the Calvin Cycle of the light reactions (although an affinity for Oxygen is possible, but not probable). The coal too depends upon carbon dioxide in the air when it is being formed, otherwise there may be a different molecule in the air which would entirely prevent the bonding of Carbon, Hydrogen, Oxygen, Sulfur, etc...